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1.Trent uses the formula:(trade receivables at its year end/revenue for the year) x 365 to calculate how long on average (in days) its customers take to pay.
Which of the following would NOT affect the correctness of the above calculation of the average number of days a customer takes to pay?
A Trent experiences considerable seasonal trading
B Trent makes a number of cash sales through retail outlets
C Reported revenue does not include a 15% sales tax whereas the receivables do include the tax
D Trent factors with recourse the receivable of its largest customer
2.Which TWO of the following events which occur after the reporting date of a company but before the financial statements are authorised for issue are classified as ADJUSTING events in accordance with IAS 10 Events after the Reporting Period?
(i) A change in tax rate announced after the reporting date, but affecting the current tax liability
(ii) The discovery of a fraud which had occurred during the year
(iii) The determination of the sale proceeds of an item of plant sold before the year end
(iv) The destruction of a factory by fire
A (i) and (ii)
B (i) and (iii)
C (ii) and (iii)
D (iii) and (iv)
